Pop-off isn't as critical as most people think. Why do you think it's a +-12 psi spec? a 24 psi spread is HUGE !!!!!!!
The reason is...
The pop-off test is bad. BECASUE... it's not how the carbs work. Not to mention... the number can change A LOT just depending on the oil, and how much you use. But unfortunately... it's the only way to check it on the bench.
When the carbs are mounted... the vacuum from the engine SUCKS the fuel from the diaphragm section... and in turn... that pulls the diaphragm down, and pushes the arm, and lifts the needle. (this is why things change a lot when you put on an aftermarket flame arrestor) In no way does fuel pressure play a role in this. (other than you need some to feed the carbs) That's why there is a bypass orifice in the carbs. This keeps the pumps from building excessive pressure in the carbs. So... the pop-off chart Mikuni made for us, is simply trials they did, and gave us a test.
When you use aftermarket kits... the springs are the wrong lengths, and the wrong tensions. Also... the aftermarket needle and seats are machined to the wrong tolerances. In turn... you may get them to "Pop" at the right pressure... but when in the carbs, you may or may not have enough Vac to make them open. OR... then may hang open with no pressure.
Because of that... the aftermarket companies would need to make up their own charts for the test.
With all that said... 28 psi, and 32 psi are both in spec. If you used the proper OEM parts... and you have OEM seadoo/rotax air boxes on the carbs... set the high and low needles to the book, and bolt them on. They will run just fine.
Oh... to the question on the needle arms... the book says to make them flush with the body. They will run perfectly right there. But I personally like them just a little higher than that. (maybe 1 mm) That helps with fuel at high RPM.
Hope that helps.